7(1)Section 110 of the [1997 c. 16.] Finance Act 1997 (obtaining by Board and Commissioners of Customs and Excise of information from social security authorities) is amended as follows.
(2)After subsection (5) there shall be inserted—
“(5AA)The reference to social security benefits in subsection (5)(a) above does not include a reference to working families' tax credit or disabled person’s tax credit.”
(3)In subsection (5A), after “State)” there shall be inserted “or paragraph 3 of Schedule 5 to the Tax Credits Act 1999 (supply to Inland Revenue for purposes of tax credit of information so held)”.